对税收筹划的理解及建议

随着我国经济的快速发展,税收系统的不断完善,社会各界对税收和税负的关注度越来越高。税收筹划在一定范围内已得到了较好的运用,但在理论和实践上仍需进一步探讨和完善。一些企业经营管理者对税收筹划的局限性和风险性认识上还存在偏差和误解。基于税收筹划的本质特点,阐述了我国目前税收筹划中存在的问题及其原因,提出了关于推动税收筹划发展的几点建议。

Understanding of Tax Planning and Some Suggestions

With the quick development of the national economy of China, the tax system is improving constantly and the public is paying more and more attention to tax and tax burdens. Tax planning is applied well in some fields, but it still needs further exploration and improvement in theory and practice. There are some biases and misunderstandings in the understanding of enterprise managers of the limitations and risks of tax planning. Some problems in the tax planning of China and the causes are explained and some improving sugges tions are given based on its characteristics.